Cash Petty Cash Accounts Receivable Allowance for doubtful accounts Supplies $ 122,475 100 27,400 4,390 165 Prepaid rent 3,000 11,020 Merchandise inventory (38 @ $290) 9,000 Equipment Van 27,000 Accumulated depreciation 23,050 Sales tax payable 290 Employee income tax payable 500 FICA-Social Security tax payable 600 FICA-Medicare tax payable 150 Warranty payable 312 Unemployment tax payable Interest payable Notes payable Common stock Retained earnings 630 320 12,000 50,000 107,918